BUSĀ 0222. Taxation for Businesses and Specialized Returns

Units: 4
Formerly known as BUS 15
Prerequisite: Completion of BUS 220 or BUS 221 with grade of "C" or better
Advisory: Completion of BUS 201 with grade of "C" or better
Hours: 72 lecture
Continuing study of income tax compliance with an emphasis on the taxation of business entities including corporations, partnerships, limited liability companies, S corporations, estates, and trusts. Topics include tax and non-tax characteristics of business entities, income tax filing requirements, business income/expenses/deductions/credits, differences in book and taxable income, selection of accounting methods and periods, and advising business taxpayers. (CSU)